So, are there any states with particularly stiff non-resident tax laws?

For myself, I'm thinking about less than $7K of wages.Of course, I know some people who are earning a lot more than that.

Most states are equally stiff (on paper). It's their willingness to devote resources to pursue the non-resident wage earners that's important. New York is perhaps the worst, having found several ways to classify non-residents as residents for income tax purposes. As Peter said, CA is usually near the lead in pursuing possible tax revenue sources. NJ has been generally inept at figuring out who to go after, but exceptionally tenacious once they've identified a target.

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